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Central Excise - Highlights / Catch Notes

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Compliance with the actual user condition - Once, its ...


Documents Rejected Without Authenticity Check Violates Natural Justice in Central Excise Case, Highlights Procedural Error.

December 1, 2022

Case Laws     Central Excise     AT

Compliance with the actual user condition - Once, its authenticity is proved then the said documents must be considered for a fair adjudication. In the present case, the adjudicating authority without ensuring the authenticity of the documents rejected the same, therefore, same is in gross violation of principles of natural justice. - AT

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